Complete Guide on Employee Stock Option Plans (ESOPs)

About Complete Guide on Employee Stock Option Plans (ESOPs)

Chapter 1 Introduction ? Employee Stock Options

Chapter 2 ESOP by Unlisted Companies

Chapter 3 Compliance related to Listed Companies

Chapter 4 Shareholders? Meeting

Chapter 5 Allotment and Lock in Period

Chapter 6 Points to be Taken Care while Drafting the Scheme

Chapter 7 Buyback of ESOPs

Chapter 8 Valuation Aspects

Chapter 9 Accounting Aspects

Chapter 10 Taxation Aspects

Chapter 11 Stock Appreciation Rights

Chapter 12 Employee Stock Purchase Scheme

Chapter 13 Implementation of Employee Benefits Schemes through Trust

Chapter 14 Issue of ESOPs Prior to Initial Public Offer (IPO) by Companies

Chapter 15 Sweat Equity Shares

Chapter 16 General Employee Benefits Scheme & Retirement Benefit Schemes

Appendix 1 Definitions of Words & Phrases

Appendix 2 Case Laws for Employee Stock Option

Annexure 1 Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021

Annexure 2 Exemptions to Private Companies under section 462 of Companies Act, 2013